Form 22-83, the Transient Occupancy Tax Questionnaire, is a two-page City of Irvine form issued under Administrative Services, Fiscal Services, within the City of Irvine Finance Department. A hotel uses it to describe in writing how it collects, records and reports room rents on its Transient Occupancy Tax (TOT) returns. On FillingPDF you can fill out the questionnaire online and download or print the completed PDF; the original form is published by the City at cityofirvine.gov.
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What is 22-83?
Form 22-83, Transient Occupancy Tax Questionnaire, is a City of Irvine questionnaire in which a hotel answers written questions about its internal controls and accounting policies for room rents subject to Transient Occupancy Tax (TOT) and for the TOT returns it reports.
The City of Irvine Finance Department issues it through Administrative Services, Fiscal Services. The printed revision is REV 04/13, and the form runs two pages.
The top of the form identifies the hotel and the person answering: date, name of hotel, number of rooms, address, city, state, ZIP, phone and fax, name and title of the respondent, the respondent's signature and a contact person.
Nine questions follow. They ask the hotel to describe:
- its controls over collecting, recording and reporting room rents on the TOT returns (question 1);
- how it handles advance cash deposits and guaranteed credit card reservations, including when deposits and "no shows" become room rents (questions 3 and 4);
- how it treats meals and beverages and promotional items included in the room rate, where applicable (questions 5 and 6);
- how it determines, documents and reports guests who are exempt from TOT, and how it reports "complimentary", "employee-rate" and "bartered" rooms (questions 7 and 8);
- whether it keeps collected TOT separate in its accounting records before remitting it to the City of Irvine, California (question 9).
Question 2 is a checklist of eleven charges, A through K, from extra room guests to high speed internet access. For each one the hotel marks INCLUDED, EXCLUDED or NO CHARGE TO GUEST.
The questionnaire has no lines for tax amounts. It documents policies and procedures and is not itself a TOT return.
Who needs to file 22-83?
The form is addressed to "the Hotel": a hotel that reports Transient Occupancy Tax to the City of Irvine completes it. A person who answers for the hotel enters their name and title as respondent and signs; the form also has a line for a contact person, so the City knows whom to call about the answers.
The form does not say which hotels must complete it or how a hotel is selected. If the City of Irvine Finance Department has sent you the questionnaire, it is the document to answer.
Do not use Form 22-83 as a TOT return: it contains no amounts to report, and its questions refer to the hotel's TOT returns as a separate filing. It is also not a form for any other kind of tax. In particular, it has nothing to do with property tax bills or assessments.
Documents you need
- Additional pages with your answers, only if a question needs more space than the form provides; the form says to attach them to the questionnaire.
How to fill out 22-83
Enter the date and hotel details
At the top, fill in the DATE, NAME OF HOTEL, NUMBER OF ROOMS, ADDRESS, CITY, STATE, ZIP, PHONE and FAX.
Identify the respondent
Enter the NAME AND TITLE OF RESPONDENT, the respondent's PHONE and the CONTACT PERSON. The respondent's signature is added after the questions are answered.
Describe internal controls in question 1
Explain the hotel's internal control procedures for collecting and recording room rents and for reporting them on the TOT tax returns. The form asks for detailed responses.
Mark the charges in question 2
For each item A through K, from EXTRA ROOM GUESTS to HIGH SPEED INTERNET ACCESS, place a check mark under INCLUDED, EXCLUDED or NO CHARGE TO GUEST.
Explain deposits and reservations
Question 3: describe how advance cash deposits are handled and when they are recognized as room rents. Question 4: do the same for guaranteed credit card reservations and "no shows".
Cover meals and promotional items
Questions 5 and 6 apply if meals, beverages or promotional items such as event or theme park tickets are included in the room rate. Describe the accounting policies and procedures for each.
Describe exemptions and special rooms
Question 7: explain how the hotel determines, documents and reports guests exempt from TOT. Question 8: explain how TOT is reported on "complimentary", "employee-rate" and "bartered" rooms.
Answer the segregation question
Question 9: state whether the hotel segregates collected TOT in its accounting records before remitting it to the City of Irvine. If it does not, describe how the tax is maintained until remittance.
Add pages and sign
If any answer needs more room, attach additional pages to the questionnaire. Then have the respondent sign at SIGNATURE OF RESPONDENT.
Review and download the completed PDF
Check that every question and each row of question 2 is answered. Download or print the completed PDF from FillingPDF and send it through the channel the City of Irvine gave you.
How to submit 22-83
The questionnaire itself prints no return address, email, portal or due date, so use the channel given by the City of Irvine Finance Department when it asked you to complete it.
The City's forms website adds general information: City of Irvine forms are managed by the City Clerk's Office of Records and Information, and the latest forms may be printed, saved or submitted by email or online. Viewing and filling the forms requires Adobe Reader, Microsoft Word or Microsoft Excel. For questions or more information about City forms, call 949-724-6281.
Before sending, sign the form as respondent and attach any additional pages you used, since the form tells you to attach extra pages when the answers need more space.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving a row of question 2 unmarked: each charge, A through K, needs a check mark under INCLUDED, EXCLUDED or NO CHARGE TO GUEST.
- Giving one-line answers when the form asks for detailed responses; if space runs out, attach additional pages to the questionnaire.
- Answering question 3 without saying when advance cash deposits get recognized as room rents.
- Answering question 4 without stating when "no shows" on guaranteed credit card reservations get recognized as room rents.
- Covering only "complimentary" rooms in question 8 and skipping "employee-rate" and "bartered" rooms.
- Answering question 9 with a bare yes or no when the hotel does not segregate TOT; the form asks you to describe how the tax is kept before remittance.
- Leaving out the respondent's name and title, the signature or the contact person at the top of the form.
- Treating the questionnaire as a TOT return or a property tax form, when it only describes the hotel's policies on room rents.
Frequently asked questions
What is Form 22-83, the Transient Occupancy Tax Questionnaire?
Form 22-83 is a City of Irvine questionnaire in which a hotel describes its policies for collecting, recording and reporting room rents on Transient Occupancy Tax (TOT) returns. It has nine questions, including a checklist of eleven charges in question 2.
Is Form 22-83 an Irvine property tax form?
No. Form 22-83 concerns Transient Occupancy Tax on hotel room rents, not property tax. It contains no property or assessment information, so it is not the document to use for an Irvine property tax matter.
Who has to fill out the Transient Occupancy Tax Questionnaire?
The form is written to "the Hotel", so a hotel reporting TOT to the City of Irvine answers it through a respondent who gives their name and title and signs. The form does not say how hotels are selected to complete it.
Can I fill out Form 22-83 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the City of Irvine and does not send the questionnaire to the City; you submit it through the City's channels.
Where do I send the Transient Occupancy Tax Questionnaire?
The form prints no address or portal. The City of Irvine says its forms may be printed, saved or submitted by email or online. Use the channel the Finance Department gave you, or call 949-724-6281 for questions about City forms.
What does question 2 on Form 22-83 ask?
It lists charges A through K: extra room guests, roll-away beds, cribs, meals and beverages, maid and laundry services, telephone, modem and fax, cable TV movie rentals, parking, energy surcharge, pet fees and high speed internet. Mark each as included, excluded or no charge to guest.
What if my answers do not fit in the space provided?
Attach additional pages to the questionnaire. The form says that if more space is required you should attach extra pages, and it asks for detailed responses to each question.
Is a signature required on Form 22-83?
The form has a line for the signature of the respondent, next to the name and title of the respondent and a contact person. Have the person answering for the hotel sign it before you send it.
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